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V0577-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Share dividends are treated as capital gains and must be valued at market value

The consultant asks about the tax treatment of a dividend received in kind as a shareholder. The DGT responds that such amounts are considered capital gains and must be valued at the market value of the assets received.

In 6 key points

Lifecycle

2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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